Bruce R. Hopkins - The Law of Tax-Exempt Healthcare Organizations

15 CHAPTER SIXTEEN: For‐Profit Subsidiaries § 16.3 ATTRIBUTION OF SUBSIDIARY'S ACTIVITIES TO EXEMPT PARENT NOTES

16 CHAPTER SEVENTEEN: Exempt and Nonexempt Cooperatives § 17.1 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS Note

17 CHAPTER EIGHTEEN: Business Leagues § 18.1 BUSINESS LEAGUES IN GENERAL § 18.2 HEALTHCARE TRADE ASSOCIATIONS § 18.3 CERTIFICATION ORGANIZATIONS AND PEER REVIEW BOARDS NOTES

18 CHAPTER NINETEEN: Other Health‐Related Organizations § 19.4 HOSPITAL MANAGEMENT SERVICES ORGANIZATIONS § 19.5 REGIONAL HEALTH INFORMATION ORGANIZATIONS NOTES

19 CHAPTER TWENTY: Healthcare Provider Reorganizations § 20.1 SOME BASICS ABOUT REORGANIZATIONS

20 CHAPTER TWENTY‐ONE: Mergers and Conversions § 21.4 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS § 21.5 JOINT OPERATING AGREEMENTS NOTES

21 CHAPTER TWENTY‐TWO: Partnerships and Joint Ventures § 22.9 WHOLE‐HOSPITAL JOINT VENTURES

22 CHAPTER TWENTY‐THREE: Integrated Delivery Systems § 23.2 TAX STATUS OF IDS ORGANIZATIONS

23 CHAPTER TWENTY‐FOUR: Tax Treatment of Unrelated Business Activities § 24.2 DEFINITION OF TRADE OR BUSINESS § 24.3 DEFINITION OF REGULARLY CARRIED ON § 24.5 APPLICATION OF SUBSTANTIALLY RELATED TEST TO HEALTHCARE ORGANIZATIONS § 24.5A DEEMED UNRELATED BUSINESS INCOME § 24.11 PHARMACY, MEDICAL SUPPLIES, AND SERVICE SALES § 24.12 LABORATORY TESTING SERVICES § 24.13 MEDICAL RESEARCH § 24.18 OTHER EXCEPTIONS TO UNRELATED INCOME TAXATION § 24.20 REVENUE FROM CONTROLLED ORGANIZATIONS § 24.20A PARTNERSHIP RULES § 24.21 UNRELATED DEBT‐FINANCED INCOME § 24.23 COMPUTATION OF UNRELATED BUSINESS TAXABLE INCOME NOTES

24 CHAPTER TWENTY‐FIVE: Physician Recruitment and Retention § 25.5 SPECIFIC RECRUITMENT AND RETENTION TECHNIQUES NOTES

25 CHAPTER TWENTY‐SIX: Charity Care § 26.6 DEFINITIONAL AND REPORTING ISSUES § 26.9 CHARITY CARE AND NATIONAL HEALTH REFORM § 26.10 ADDITIONAL STATUTORY REQUIREMENTS FOR HOSPITALS *§ 26.12 PROVIDER TAXES (NEW) NOTES

26 CHAPTER TWENTY‐SEVEN: Worker Classification and Employment Taxes § 27.7 MEDICAL RESIDENTS AND THE STUDENT EXCEPTION

27 CHAPTER TWENTY‐EIGHT: Compensation and Employee Benefits § 28.3 EXECUTIVE COMPENSATION § 28.5 OVERVIEW OF EMPLOYEE BENEFITS LAW § 28.6 DEFERRED COMPENSATION IN GENERAL *§ 28.7 EXCESS EXECUTIVE COMPENSATION (NEW) NOTES

28 CHAPTER THIRTY: Tax‐Exempt Bond Financing § 30.3 DISQUALIFICATION OF TAX‐EXEMPT BONDS NOTES

29 CHAPTER THIRTY‐ONE: Fundraising Regulation § 31.2 FEDERAL LAW REGULATION NOTES

30 CHAPTER THIRTY‐THREE: Governance § 33.3 GOOD GOVERNANCE PRACTICES *§ 33.4A IRS RULING POLICY NOTES

31 CHAPTER THIRTY‐FOUR: Exemption and Public Charity Recognition Processes § 34.1 EXEMPTION RECOGNITION PROCESS § 34.5 PUBLIC CHARITY STATUS § 34.6 GROUP EXEMPTION § 34.7A NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS (NEW) § 34.8 PROCEDURE WHERE DETERMINATION IS ADVERSE § 34.9 CONSTITUTIONAL LAW ASPECTS OF PROCESS (NEW) NOTES

32 CHAPTER THIRTY‐FIVE: Maintenance of Tax‐Exempt Status and Avoidance of Penalties § 35.1 MATERIAL CHANGES § 35.2A MODIFICATION OF TAX EXEMPTION (NEW) § 35.4 REDESIGNED ANNUAL INFORMATION RETURN § 35.5 DISCLOSURE REQUIREMENTS *§ 35.6 IRS DISCLOSURE TO STATE OFFICIALS NOTES

33 CHAPTER THIRTY‐SIX: IRS Audits of Healthcare Organizations § 36.2 AUDIT PROCEDURES NOTES

34 Online Resources

35 Cumulative Table of Cases

36 Cumulative Table of IRS Revenue Rulings

37 Cumulative Table of IRS Revenue Procedures

38 Cumulative Table of IRS Private Letter Rulings

39 Cumulative Table of IRS Technical Advice Memoranda

40 Table of Chief Counsel Advice Memoranda

41 Cumulative Table of IRS General Counsel Memoranda

42 Table of Tax Reform Legislation OVERVIEW OF LEGISLATION TAX‐EXEMPT ORGANIZATIONS LAW CHANGES INCOME TAX CHARITABLE DEDUCTION LAW CHANGES DELETED PROPOSALS NOTES

43 Cumulative Index

44 End User License Agreement

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This is the sixth cumulative supplement to accompany The Law of Tax‐Exempt Healthcare Organizations, fourth edition. It reviews developments in the tax law affecting the tax‐exempt healthcare sector through 2020. It was a year of tumult, driven by the global response to a pandemic, made still more chaotic by a polarized government during an election year and an administration determined to deregulate while at the same time surprisingly adept at the rapid finalization of proposed rules in the tax‐exempt organization arena.

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